1.audit 审计 02NVdpo[wU
2.attestation 鉴证 WiQVZ{
3.credibility 可信赖程度 K@*4=0
4.audit of financial statements 财务报表审计 y9LO;{(
5.agreed-upon procedures 执行商定程序 [?qzMFb
6.high levels of assurance 高水平保证 dxH\H?NO
7.compilation 编制 .5s^a.e'O
8.reliability 可靠性 P|p
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9.relevance 相关性 i3d2+N`
10.professional skepticism 职业谨慎 ^,5%fl
11.objectivity 客观性 s16, *;Z
12. professional competence 专业胜任能力 D&G?Klq
13.Senior/CPA-in-charge 项目经理 o`7 Z<HF
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 piuM#+Y\'S
16.the client 委托人 _g( aO70Zu
17.change CPA 更换注册会计师 lFSvHs5
18.the existing CPA 现任注册会计师 $/@
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19.the successor CPA 后任注册会计师 %B1)m A;
20.the preceding CPA前任注册会计师 h+&iWb3;
21.issue the audit report 出具审计报告 F#RN m5
22.expert 专家 Uu
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23.the board of directors 董事会 Ht/#d6cQ
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 FKL@,>!<e
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1CSGG'J]E
27.a general knowledge of —— 初步了解―――的情况 \&ZEIAe
28.a more knowledge of—— 进一步了解的情况 v,z~#$T&
29.the prior year‘s working papers 以前年度工作底稿 A"s?;hv\fS
30.minutes of meeting 会议纪要 ur=:Ha
31.business risks 经营风险 ^q0`eS
32.appropriateness 适当性 C+jXH)|iq
33.accounting estimate 会计估计 >H5t,FfQL
34.management representations 管理层声明 C]l)Pz$
35.going concern assumption 持续经营假设 4<)*a]\c5M
36.audit plan 审计计划 .XRe:\8mc
37.significant audit areas 重点审计领域 7 b(
38.error 错误 )C{20_
39.fraud舞弊 *tk=D sRW
40.modified or additional procedures 修改或追加审计程序 hx8pg,X
41.misappropriation of assets 侵占资产 , /jHhKW
42.transactions without substance 虚假交易 oSf`F1;)HQ
43.unusual pressures 异常压力 o:"(\$
44.the suspected noncompliance 涉嫌存在违法行为 9^`cVjD5
45.materialiy 重要性 {D :WXvI
46.exceed the materiality level 超过重要性水平 0=t2|,}
47.approach the materiality level 接近重要性水平 yGrnzB6|
48.an acceptably low level 可接受水平 SDNRcSbOD6
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 :RJo#ape
50.misstatements or omissions 错报或漏报 3 |LRb/|
51.aggregate 总计 `
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52.subsequent events 期后事项 JKO*bbj
53.adjust the financial statements 调整财务报表 /vi Ic
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54.perform additional audit procedures 实施追加的审计程序 f#m@eb
55.audit risk 审计风险 1ah,Zth2
56.detection risk 检查风险 /FpPf[
57.inappropriate audit opinion 不适当的审计意见 hA1B C3
58.material misstatement 重大的错报 XqhrQU|wM
59.tolerable misstatement 可容忍错报 e6tU8`z
60.the acceptable level of detection risk 可接受的检查风险